Audit 384006

Criteria - Uniform Guidance 2 CFR 200.512(a) (1) states that the audit report must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period. Condition – The financial statements were filed December 18, 2025 in lieu of the due date of September 15, 2024. Effect – Late filing of reports can result in the entity being a high risk auditee. Cause – Management engage an auditor late after the year end. Recommendation – Management should engage the services of an auditor in a sufficient time after the year end, or if possible before the year end.

Criteria - Uniform Guidance 2 CFR 200.334(a) states that The records must be retained until all litigation, claims, or audit findings involving the records have been resolved and final action taken if any litigation, claim, or audit is started before the expiration of the three-year period.Condition – Personnel records were not properly retained. Effect – Key controls were missing personnel data records. Cause – Closing of HVRP federal program Recommendation – Management should prepare a quality control assessment to ensure data retention of personnel records is properly retained in line with Uniform guidance requirements.